There is a reasonably good chance that you will not have heard the expression “Intrastat”, let alone know what to do with it! In short, the EU demand that each Member State collects statistical information on trade going between Member States. For certain levels of trade, this is collected using the “intrastat” procedure. Hitherto, the level for both sales (‘dispatches’) and purchases (‘arrivals’) was £270,000 annually. The levels are now changing, from 1 January 2010 to £600,000 for arrivals and £250,000 for dispatches. If your sales or purchases exceed those levels, you are then roped into the system with no chance of escape – well, not for a while anyway. Please contact me if you need a more detailed explanation.